The IASC foundation released todaythe 2010 version of the XBRL taxonomy for financial reporting under IFRS. The taxonomy includes an IFRS for SMEs (small and medium enterprises) entry point for the taxonomy. Here are links to:
- 2010 IFRS XBRL Taxonomy Home Page
- Link to physical files
- Link to documentation (which they say is coming soon)
Also, I took the IFRS for SMEs presentation information and imported that into an Excel spreadsheet, ran some macros against the information to format, color, and otherwise made it easier to read. You can grab that Excel spreadsheet here if you want to have a look at the IFRS for SMEs taxonomy.
This XBRL taxonomy is likely a good sign of things to come in terms of XBRL taxonomies for financial reporting. I believe that this is the first financial reporting XBRL taxonomy which incorporates decisions made by the Interoperable Taxonomy Architecture group (IASCF, SEC, EDINET).